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HR 3659 115th Congress House

Fair Accounting for Condominium Construction Act

Official title: To amend the Internal Revenue Code of 1986 to provide an exception to percentage of completion method of accounting for certain residential construction contracts.

Introduced: August 18, 2017 See on congress.gov
Taxation Accounting and auditingContracts and agencyHousing industry and standardsTax administration and collection, taxpayers
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This bill died when the 115th Congress ended
It never became law before the 115th Congress (2017–2018) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Aug 18, 2017
Referred to the House Committee on Ways and Means.
Aug 18, 2017
Introduced in House
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 Latest action August 18, 2017

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Fair Accounting for Condominium Construction Act

This bill amends the Internal Revenue Code to exempt certain residential construction contracts from the requirement to use the percentage of completion method of accounting.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 3659: Fair Accounting for Condominium Construction Act. 115th Congress. Open America. https://openamerica.io/bill/115-HR-3659/
MLA
"H.R. 3659: Fair Accounting for Condominium Construction Act." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-3659/.
Bluebook (legal)
H.R. 3659, 115th Cong. (2026), https://openamerica.io/bill/115-HR-3659/.
Markdown link
[H.R. 3659: Fair Accounting for Condominium Construction Act](https://openamerica.io/bill/115-HR-3659/)
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